T-1 - Fuel Tax Act

Section 10.3 Disposition versions

1999-04-01

10.3. A holder of a collection officer’s permit or a retail dealer is entitled, provided he applies therefor on the prescribed form within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of part of the amount paid by him pursuant to section 51.1 in respect of a quantity of fuel acquired by him from a person holding a collection officer’s permit if

(a)  that part of the amount is equal to the amount by which the amount he paid to that person pursuant to section 51.1 exceeds the amount he collected under that section or the first paragraph of section 12, as the case may be, in respect of that quantity of fuel; and

(b)  such excess amount results from the use by that person, in accordance with section 2.1, in respect of that quantity of fuel, of a mode of computation of the amount provided for in section 51.1 that is different from the mode used by the holder of a collection officer’s permit or retail dealer to compute that amount or the tax established in section 2 in respect of that quantity of fuel.

The Government may, by regulation, determine, in respect of the persons referred to in the first paragraph, special conditions and modalities of reimbursement.

1995, c. 63, s. 517; 1995, c. 65, s. 128.

1995-12-15

10.3. A holder of a collection officer’s permit or a retail dealer is entitled, provided he applies therefor on the prescribed form within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of part of the amount paid by him under the first paragraph of section 51.1 in respect of a quantity of fuel acquired by him from a person holding a collection officer’s permit if

(a)  that part of the amount is equal to the amount by which the amount he paid to that person pursuant to the first paragraph of section 51.1 exceeds the amount he collected under the first paragraph of section 51.1 or the first paragraph of section 12, as the case may be, in respect of that quantity of fuel; and

(b)  such excess amount results from the use by that person, in accordance with section 2.1, in respect of that quantity of fuel, of a mode of computation of the amount provided for in section 51.1 that is different from the mode used by the holder of a collection officer’s permit or retail dealer to compute that amount or the tax established in section 2 in respect of that quantity of fuel.

The Government may, by regulation, determine, in respect of the persons referred to in the first paragraph, special conditions and modalities of reimbursement.

1995, c. 63, s. 517.